Solution : https://service.sap.com/sap/support/notes/328145 (SAP Service marketplace login required)
Key words : 
type default optional referencei_ekbo_index       ekbo                             xi_mcekko           mcekkoi_mcekpo           mcekpoi_mcekbe           mcekbe                           xtable parameter ref, type default optional referencei_ekbo_index       ekbo                             xtable parameter ref, type           optionalt_ekbo_del         ekbo                             xt_xekbo            ekbo                             xdelete import parameter i_bstyp, type default vale optional pass valuei_ekbo_index, type           optionalt_ekbo_del         ekbo                             xt_xekbo            ekbo                             xrelease 4, execute function subsequent business volume update, correcting incorrect business volume data, import parameter   ref, accrued income updates cancel, deleted purchase order items
Related Notes : 
       
| 183379 | Composite SAP note subsequent settlement (Purchasing) 4.6 | 
| 152725 | Collective note: Subsequent settlement (Purch.) Release 4.5 | 
| 104668 | Collective note: Subsequent settlement (Purch.) Release 4.0 | 
| 40147 | Collective note: Subsequent settlement (Purch.) Release 3.0 |